Ikram Hameed vs. State Of Punjab Through Its Secretary And Others
Held
The Court disposed of the writ petition by directing respondent No.3 to take a decision on the petitioner's representation dated 25.01.2019. The decision is to be made in accordance with the law, by passing a speaking order, and after affording an opportunity of hearing to the petitioner. This direction is to be complied with within a period of one week from the date of receipt of the certified copy of the order. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The primary issue addressed was the lack of response from respondent No.3 to the petitioner's representation, and the Court's decision was to ensure that the representation is duly considered and decided.
Facts
The petitioner, Ikram Hameed, is the registered owner of a vehicle (No. UP-11-AT-7039) that was detained on 24.08.2018 by respondent No.3. The detention occurred while the vehicle was transporting goods for M/s Durga Logistic, supplied by M/s R.R. Enterprises. Discrepancies were found during an inspection, leading to the detention under Section 129(1) of the Punjab Goods and Services Tax Act, 2017, Section 20 of the Integrated Goods and Services Tax Act, and Section 68(3) of the Central Goods and Services Tax Act, 2017. Tax and penalty were imposed on the owner of the goods. M/s R.R. Enterprise deposited 10% of the tax demand on 31.08.2018 and 25.10.2018. The request by M/s R.R. Enterprise to release the vehicle and goods was rejected on 15.10.2018, with a direction to deposit the full tax and penalty. The petitioner subsequently made a representation to respondent No.3 for the release of his vehicle after unloading the goods, but received no response. The petitioner filed a writ petition seeking a mandamus for the release of his vehicle.
Key Issues
1. Whether respondent No.3 has failed to take a decision on the petitioner's representation dated 25.01.2019, thereby violating principles of natural justice and statutory obligations? The petitioner argued that he had made a representation dated 25.01.2019 to respondent No.3 seeking the release of his vehicle, but no action had been taken on it. The petitioner contended that this inaction warranted judicial intervention through a writ of mandamus. The respondents (State of Punjab and others) did not record any specific arguments in the judgment regarding the petitioner's representation or the merits of the case. The court's disposal was based on the petitioner's submission regarding the pending representation.
Sections Cited
Section 129, Section 68, Section 20
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 131 Civil Writ Petition No.4263 of 2019 Date of decision: February 20, 2019 Ikram Hameed ....Petitioner versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL *****
Present: Mr. Anil Kumar Garg, Advocate for the petitioner. ***** AJAY KUMAR MITTAL,
J. (ORAL)
The prayer in this petition filed under Articles 226/227 of the Constitution of India is for issuance of a writ in the nature of mandamus directing respondent No.3 to release the vehicle of the petitioner bearing No.UP-11-AT-7039. 2. The services of the petitioner's vehicle for transporting the goods were availed by M/s Durga Logistic and the goods were being supplied by M/s R.R. Enterprises. While inspecting the goods in movement on 24.08.2018, various discrepancies were found and the said vehicle along with the goods were detained by respondent No.3 under Sub-section (1) of Section 129 of the Punjab Goods and Services Tax Act, 2017 and under Section 20 of the Integrated Goods and Services Tax Act read with sub-Section (3) of Section 68 of the Central Goods and Services
The judgment continues below.
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